Department of Accounting Students Gain Practical Experience at Pepsi Erbil Factory
On Monday, October 19, 2026, a group of third-year students from the Department of Accounting at Cihan University–Erbil conducted a scientific visit to the Pepsi Erbil Factory, operated by Hayat Company, under the supervision of Lecturer Rebin Bilal Mohammed.
Upon arrival, the students were received by Mr. Mahmoud Mohammed Amin, a member of the company’s Board of Directors, who introduced them to the Financial Administration Department. During the visit, Ms. Bahoz Kamaran Mahmood introduced the students to the factory’s main activities, with particular emphasis on production, marketing, and financial operations. She explained how accounting transactions related to purchasing, production, and sales are recorded, how product prices are determined, and how direct and indirect production costs are calculated. She also discussed the preparation of revenue and expense records and the role of internal financial controls in ensuring the accuracy and reliability of accounting information.
Furthermore, Ms. Bahoz Kamaran Mahmood explained the procedures for managing customer and supplier accounts, including accounts receivable and accounts payable. She highlighted the importance of accounting software in tracking inventory and coordinating financial information with production and distribution activities. The students also learned how periodic financial statements and reports are prepared and used to evaluate financial performance and support management decision-making.
The visit also included an interactive discussion session, during which the students had the opportunity to ask questions and gain further insights into the accounting, financial, administrative, and production processes at the Pepsi Erbil Factory. This practical experience enhanced their understanding of cost accounting, inventory management, financial reporting, and internal controls in an industrial environment.
At the end of the visit, Lecturer Rebin Bilal Mohammed expressed his gratitude to Mr. Mahmoud Mohammed Amin and Ms. Bahoz Kamaran Mahmood for their warm reception and valuable explanations.
